Therefore, the condemnable standaard for tax evasion should be based on objectivism to reach the fairness of condemnation. 然而，我國新刑法中對偷稅罪定罪標準的規定缺乏公正性，客觀(guān)上容任了偷稅行為的發(fā)生和存在。
With the development of China's market economy, tax dodging shows itself with new changes, which have disserved the society more seriously. 隨著(zhù)我國社會(huì )主義市場(chǎng)經(jīng)濟的發(fā)展，偷稅罪也出現了新的變化，對社會(huì )的危害性也越來(lái)越嚴重，偷稅罪已成為刑法所打擊的重點(diǎn)犯罪之一。
